$~14 of 08.09.2023 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 11.09.2023 + ITA 19/2021 PR. COMMISSIONER OF INCOME TAX (CENTRAL -II), DELHI ..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Easha and Ms Hemlata Rawat, Advocates.

versus THAPAR HOMES LIMITED ..... Respondent Through: Mr Nischay Kantoor, Advocate (Amicus Curiae) and Mr Ved Jain, Advocate. CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]

RAJIV SHAKDHER, J. (ORAL):

1. This appeal concerns Assessment Year (AY) 2008-09.

2. At the outset, in this matter, a notice was issued to the respondent/

assessee.

3. The respondent/ assessee has not entered appearance, despite service being effected. Therefore, in order to assist the court, we had appointed Mr Nischay Kantoor, Advocate, as an amicus curiae, in the proceedings held on

18.07.2023.

4. We have heard Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/ revenue, and Mr Nischay Kantoor, learned amicus curiae.

5. After hearing learned counsels for the parties, in our view, the following substantial question of law requires consider